In this edition of the quarterly communication, we have provided information about financial reporting and accounting issues – some of which are currently being evaluated by regulatory agencies and not resolved at this time. We have also compiled a list of items for consideration in your financial reporting and disclosures for the fourth quarter and a summary of recently issued accounting pronouncements (see Appendices for a summary of recently issued accounting pronouncements and the related effective dates).

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Please review and feel free to contact us with any questions. We look forward to working with you throughout the financial reporting process.